Bill Text: GA HR369 | 2009-2010 | Regular Session | Introduced
Bill Title: County or municipality; ad valorem tax; homestead exemption; authorize - CA
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2009-02-25 - House Second Readers [HR369 Detail]
Download: Georgia-2009-HR369-Introduced.html
09 LC 21
0304
House
Resolution 369
By:
Representatives Ashe of the
56th
and Kaiser of the
59th
A
RESOLUTION
Proposing
an amendment to the Constitution so as to authorize the governing authority of
any county or municipality, subject to referendum approval, to exempt from ad
valorem taxation, in whole or in part, up to $250,000.00 of the value of a
homestead owned solely or jointly by a teacher, a firefighter, or a law
enforcement officer; to provide for procedures, conditions, and limitations; to
provide for the submission of this amendment for ratification or rejection; and
for other purposes.
BE
IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Article
VII, Section II of the Constitution is amended by revising Paragraph III as
follows:
"Paragraph
III.
Exemptions
which may be authorized locally. (a)(1)
The governing authority of any county or municipality, subject to the approval
of a majority of the qualified electors of such political subdivision voting in
a referendum thereon, may exempt from ad valorem taxation, including all such
taxation levied for educational purposes and for state purposes, inventories of
goods in the process of manufacture or production, and inventories of finished
goods.
(2)
Exemptions granted pursuant to this subparagraph (a) may only be revoked by a
referendum election called and conducted as provided by law. The call for such
referendum shall not be issued within five years from the date such exemptions
were first granted and, if the results of the election are in favor of the
revocation of such exemptions, then such revocation shall be effective only at
the end of a five-year period from the date of such referendum.
(3)
The implementation, administration, and revocation of the exemptions authorized
in this subparagraph (a) shall be provided for by law. Until otherwise provided
by law, the grant of the exemption shall be subject to the same conditions,
limitations, definitions, and procedures provided for the grant of such
exemption in the Constitution of 1976 on June 30, 1983.
(b)(1)
The governing authority of any county or municipality, subject to the approval
of a majority of the qualified electors of such political subdivision voting in
a referendum thereon, may exempt from ad valorem taxation, in whole or in part,
including all such taxation levied for educational purposes and for county and
municipal purposes, up to $250,000.00 of the value of a homestead owned solely
or jointly by a teacher, a firefighter, or a law enforcement officer residing in
and employed by such political subdivision or by the school system contiguous
with such political subdivision.
(2)
Exemptions granted pursuant to this subparagraph (b) may only be revoked by a
referendum election called and conducted as provided by law. The call for such
referendum shall not be issued within five years from the date such exemptions
were first granted and, if the results of the election are in favor of the
revocation of such exemptions, then such revocation shall be effective only at
the end of a five-year period from the date of such
referendum
Repealed."
SECTION
2.
The
above proposed amendment to the Constitution shall be published and submitted as
provided in Article X, Section I, Paragraph II of the Constitution. The ballot
submitting the above proposed amendment shall have written or printed thereon
the following:
|
"( ) YES
( ) NO
|
Shall
the Constitution of Georgia be amended so as to authorize the governing
authority of any county or municipality, subject to referendum approval, to
exempt from ad valorem taxation, in whole or in part, up to $250,000.00 of the
value of a homestead owned solely or jointly by a teacher, a firefighter, or a
law enforcement officer?"
|
All
persons desiring to vote in favor of ratifying the proposed amendment shall vote
"Yes." All persons desiring to vote against ratifying the proposed amendment
shall vote "No." If such amendment shall be ratified as provided in said
Paragraph of the Constitution, it shall become a part of the Constitution of
this state.
